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NCDOR Announces Motor Fuels Tax Rate for 2019

Raleigh, N.C.

Dec 14, 2018

The North Carolina excise tax rate for motor fuels and alternative fuels will be 36.2 cents per gallon for the period January 1, 2019 through December 31, 2019.

By state law, the motor fuel excise tax rate is computed using the amount of the preceding calendar year’s fuel tax rate multiplied by a percentage. The percentage is plus or minus the sum of the annual percentage change in State population for the applicable calendar year, multiplied by 75 percent and the annual energy index percentage change in the Consumer Price Index for All Urban Consumers, multiplied by 25 percent. The tax rate is effective through December 31, 2019.

The previous rate through December 31, 2018 was 35.1 cents per gallon. Taxpayers should begin using the new tax rate for motor fuels and alternative fuels returns for transactions occurring in January 2019 that are to be filed with the Department of Revenue in February 2019. The state fuel tax is included in the retail price paid by consumers at the pump.